To provide step mounting structure of a manhole, a step and a step covering capable of mounting the step without specially repairing chips on the side of board even in the case the side of board can be chipped.

A hole is bored in the wall of a manhole cylindrical body 8 of concrete, and in such a structure as a step 1 having both ends formed in a roughly U-shaped mounting section is mounted to the hole, a covering 19 is provided in a boundary part between a main body 2 of the step 1 and mounting section 3, and rubber materials 21 deformed in the case external force is applied to them are provided in the surfaces opposed to the wall of the covering 19. In the case the step 1 is mounted to the manhole cylindrical body 8, and chips 16 on the side of board are filled with the rubber materials.